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Financial Accounting - II
Fourth Edition
Financial Accounting - II
Fourth Edition

Mohammed Hanif
Sr. Professor of Accounting & Finance
St. Xavier’s College (Autonomous), Kolkata

Amitabha Mukherjee
Formerly Sr. Professor of Accounting & Finance
St. Xavier’s College (Autonomous), Kolkata

McGraw Hill Education (India) Private Limited

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Financial Accounting - II, 4e

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 Preface to the Fourth Edition

The aim of bringing out the latest edition of this book is to keep it updated according to the changes in
the syllabus structures of different Universities. ‘Choice Based Credit System’ (CBCS) is being adopted
throughout the country to bring uniformity in the syllabus of different Universities and this book has
been a modest approach in this direction.
Financial Accounting – II has been structured as per CBCS syllabus prescribed by the University of
Calcutta, Kalyani University, Burdwan University and West Bengal State University for the students of
B.Com. (General and Honours) Semester – III.
A sincere effort has been made throughout the book to give students a clear view of the subject.
Considering the changing students’ need, a considerable restructuring of the book has been done,
especially in terms of pedagogy.
Previous years’ CU question papers with solutions have been provided after every chapter. The
question papers are further segregated into two categories: ‘For General Course Students’ and ‘For
Honours Course Students’. They will enable the students to assess the kind of questions asked in the
University examination and also help them in evaluating their conceptual understanding.
An exclusive section named ‘Special Problems’ has been dedicated for advance learners which
includes questions that are more challenging and are of higher order of difficulty.
A number of colleagues, friends and students have helped in the preparation of this book. The author
thanks each and every one of them. A special thanks to Mr. S. Rangarajan for typesetting and formatting
the book.
Utmost care has been taken to make this book error-free, but still if any error comes up, please feel
free to write to the author about it at pmhanif@gmail.com. All suggestions will be most welcome.

AUTHORS
 Preface to the First Edition

Financing Accounting - Vol. I has received a good initial response. In continuation with our efforts, we
are pleased to present to our readers this volume (Financial Accounting - Vol. II) designed in accordance
with the latest syllabus of different universities.
As in the previous volume, greatest care has been taken to make the book well-balanced with text
and problems. We have included numerous fully solved problems (more than 400), interspersed within
the text. In addition, a variety of chapter-end exercises, including multiple choice questions, have been
provided for the benefit of the users of this book. Special emphasis has been given to problems set for
various university examinations. All this will help the students clear their concepts thoroughly.
Utmost care has been taken to make this book error-free. The readers are, however, welcome to point
out the errors that may have crept in inadvertently. They can also send in their suggestions for further
improvement in the book at pmhanif@gmail.com
We thank Mr. S Rangarajn for typesetting and formatting this book. Our students have always been a
source of inspiration and happiness. They never cease to raise good points. We have tried to incorporate
all such points in the book.
We specially thank Master M H Kabir for mapping the newly designed Rupee symbol ‘ ’ throughout
this book.
AUTHORS
 Syllabus

Calcutta University (B.Com. Honours)

C3.1CG Financial Accounting - II

Marks : 100

Internal Assessment 20 marks

Semester-end Examinations 80 marks
Total 100 marks

Marks shown against the units indicate marks for Semester-end Examinations

Where you
Marks
Unit Topic Details can find in
allotted
the Book
1. Partnership Correction of appropriation items with retrospective effect. Chapter 1
Accounts-I Change in constitution of firm - Change in P/S ratio, admission, retirement Chapter 2
and retirement-cum- Admission - Treatment of Goodwill, Revaluation 15 Chapter 3
of Assets & Liabilities (with/without alteration of books), Treatment
of Reserve and Adjustment relating to Capital, Treatment of Joint Life Chapter 4
Policy, Death of a Partner. Chapter 5
2. Partnership Accounting for Dissolution of Firm - Insolvency of one or more
Accounts-II partner, consideration of private estate and private liabilities. Piecemeal 15 Chapter 6
distribution - Surplus capital basis, maximum possible loss basis.
3. Branch Concept of Branch, Different types of Branches.
Accounting Synthetic Method - Preparation of Branch Account. Preparation of Branch
Trading and Profit and Loss Account (at cost and at I.P.) - Normal and
Abnormal Loss. 10 Chapter 7
Analytical Method - Preparation of Branch Stock, Adjustment etc. A/c
(at cost & I.P.) - normal & abnormal losses.
Independent Branch - concept of wholesale profit.
 Syllabus
x

Where you
Marks
Unit Topic Details can find in
allotted
the Book
4. Hire Purchase Meaning: Difference with Instalment Payment System; Recording of
and Instalment Transaction in the books of buyer - allocation of interest - use of Interest
Payment Suspense A/c - Partial and Complete Repossession.
System Books of Seller - Stock and Debtors A/c (with repossession). 10 Chapter 8
Books of Seller - H.P. Trading A/c without HP Sales and HP Debtors
and General Trading A/c (with repossession).
Concept of Operating and Financial Lease - Basic Concept only.
5. Departmental Concept, Objective of Preparation of Departmental Accounts,
Accounts Apportionment of common cost; Preparation of Departmental Trading
and Profit and Loss Account, Consolidated Trading and Profit and Loss 10 Chapter 9
Account, Inter-departmental transfer of goods at cost, cost plus and at
selling price and elimination of unrealized profit.
6. Investment Maintenance of Investment Ledger; Preparation of Investment Account
Accounts (transaction with brokerage, STT, cum & ex-interest), Valuation of
Investment under FIFO and Average method; Investment Account for 10 Chapter 10
Shares (with Right Shares, Bonus Shares and Sale of Right). Relevant
Accounting Standard.
7. Business Profit/Loss prior to Incorporation; Accounting for Acquisition of
Acquisition Business.
and Conversion of Partnership into Limited Company - with and without
Chapter 11
Conversion of same set of books 10
Chapter 12
Partnership
into Limited
Company
TOTAL 80

Relevant Accounting Standards issued by the Institute of Chartered Accountants of India are to be followed.
 Brief Contents

1. Correction of Appropriation Items 1.1–1.8

2. Change in the Profit Sharing Ratio 2.1–2.20
3. Admission of a Partner 3.1–3.80
4. Retirement of a Partner 4.1–4.74
5. Death of a Partner 5.1–5.24
6. Accounting for Dissolution of the Firm 6.1–6.94
7. Branch Accounting 7.1–7.124
8. Hire Purchase and Instalment Payment System 8.1–8.108
9. Departmental Accounts 9.1–9.60
10. Investment Accounts 10.1–10.32
11. Business Acquisition 11.1–11.72
12. Conversion of Partnership into a Limited Company 12.1–12.37
Suggested Answers of Short Questions S.1–S.10
 Contents

Preface to the Fourth Edition v

Preface to the First Edition vii
Syllabus ix
Brief Contents xi

1. Correction of Appropriation Items .........................................................................1.1–1.8

Introduction 1.1
Correction of Profits When a Manager is Treated as a Partner 1.6
Practical Questions 1.7
Guide to Answers 1.8

2. Change in the Profit-sharing Ratio ...................................................................... 2.1–2.20

Introduction 2.1
Adjustments for Change in the Profit-Sharing Ratio 2.1
Change in the Share of Profit 2.2
Treatment of Goodwill 2.2
Revaluation of Assets and Liabilities 2.3
When the Value of Assets and Liabilities are to be shown
in the Balance Sheet at Revalued Figures 2.4
When the Value of Assets and Liabilities are to be shown
in the Balance Sheet at Original Figures 2.5
Reserves and Accumulated Losses 2.6
Adjustment for Joint Life Policy 2.7
Adjustment of Capital 2.9
Change in the Profit Sharing Ratio During an Accounting Year 2.13
Key Points 2.17
Theoretical Questions 2.17
Practical Questions 2.18
Guide to Answers 2.20
 Contents
xiv

3. Admission of a Partner .................................................................................... 3.1–3.80

Introduction 3.1
Effects of Admission of a Partner 3.1
Adjustments for Admission of a New Partner 3.2
1. Change in the Profit Sharing Ratio 3.2
New Profit Sharing Ratio 3.2
Sacrificing Ratio 3.5
2. Goodwill 3.9
Meaning of Goodwill 3.9
Nature of Goodwill 3.9
Classification of Goodwill 3.9
Positive and Negative Goodwill 3.10
Treatment of Purchased Goodwill 3.10
Factors to be Taken into Consideration in Valuing Goodwill 3.10
Need for Valuation of Goodwill 3.10
Methods of Valuation of Non-Purchased Goodwill 3.11
The Admission of a New Partner and Treatment of Goodwill 3.17
3. Revaluation of Assets and Liabilities 3.38
4. Reserve and Accumulated Profits / Losses 3.54
5. Adjustment of Capital 3.56
Previous Years’ C.U. Question Papers (with Solution) 3.61
For General Candidates Only 3.61
For Honours Candidates Only 3.65
Special Problems 3.67
Admission of a Partner During an Accounting Year 3.73
Key Points 3.75
Theoretical Questions 3.76
Practical Questions 3.76
Guide to Answers 3.80

4. Retirement of a Partner ................................................................................... 4.1–4.74

Introduction 4.1
Effects of Retirement of a Partner 4.1
Gaining Ratio 4.1
Difference between Sacrificing Ratio and Gaining Ratio 4.2
Adjustments for Retirement of a Partner 4.2
1. Adjustment in Regard to Goodwill 4.2
2. Adjustment in Regard to Revaluation of Assets and Liabilities 4.9
Computation of Retiring Partner’s Interest in the Firm 4.9
3. Adjustment in Regard to Undistributed Profits and Losses 4.15
 Contents
xv

4. Adjustment in Regard to Joint Life Policy 4.18

5. Adjustment in Regard to Share of Profits from the Date of
the Last Balance Sheet to the Date of Retirement 4.23
Mode of Payment of Retiring Partners’ Interest 4.26
By Way of Annuity 4.27
Unsettled Accounts of a Retiring Partner 4.47
Admission cum Retirement 4.48
Previous Years’ C.U. Question Papers (with Solution) 4.57
For General Candidates Only 4.57
For Honours Candidates Only 4.61
Key Points 4.63
Theoretical Questions 4.63
Practical Questions 4.63
Guide to Answers 4.74

5. Death of a Partner.......................................................................................... 5.1–5.24

Introduction 5.1
Ascertainment of Financial Interest 5.1
Mode of Payment 5.4
Unsettled Accounts of a Deceased Partner 5.17
Key Points 5.20
Theoretical Questions 5.21
Practical Questions 5.21
Guide to Answers 5.23

6. Accounting for Dissolution of the Firm ................................................................. 6.1–6.94

Introduction 6.1
Dissolution by the Partners 6.1
Dissolution by the Court 6.2
Steps in the Dissolution Process 6.2
Settlement of Accounts 6.2
Decision in Garner Vs. Murray 6.25
Criticism of Garner Vs. Murray 6.26
Applicability of Garner Vs. Murray to India 6.26
Application of Garner Vs. Murray for Fixed and Fluctuating Capital 6.26
Firm’s Debts Vs Private Debts 6.27
Gradual Realisation of Assets and Piece-meal Distribution 6.47
Priority of Distribution 6.47
Surplus Capital Method 6.47
 Contents
xvi

Maximum Loss Method 6.56

Previous Years’ C.U. Question Papers (with Solution) 6.59
For General Candidates Only 6.59
For Honours Candidates Only 6.64
Special Problems 6.75
Key Points 6.83
Theoretical Questions 6.83
Practical Questions 6.84
Guide to Answers 6.93

7. Branch Accounting ........................................................................................7.1–7.124

Introduction 7.1
Need for Branch Accounting 7.1
Types of Branches 7.2
Dependent Branches 7.2
Service Branches 7.3
Retail Selling Branches 7.3
Accounting Arrangements of Retail Dependent Branches 7.3
Debtors System 7.3
Some Typical Items 7.6
Stock and Debtors System 7.17
Treatment of Some Typical Items 7.21
Sale of Goods Above / Below Invoice Price 7.41
Final Accounts System 7.44
Wholesale and Retail Profit at Branch 7.47
Previous Years’ C.U. Question Papers (with Solution) 7.53
For General Candidates Only 7.53
For Honours Candidates Only 7.58
Special Problems 7.68
Independent Branch 7.79
Some Special Items 7.80
Goods-in-Transit 7.80
Cash-in-Transit 7.80
Head Office Expenses Chargeable to Branch 7.82
Depreciation on Branch Fixed Assets 7.83
Inter-branch Transfers 7.83
Incorporation of Branch Trial Balance in the Head Office Books 7.90
Incorporation of Branch Profit and Loss 7.90
Detailed Incorporation 7.90
 Contents
xvii

Abridged Incorporation 7.91

Incorporation of Branch Assets and Liabilities 7.91
Abridged Incorporation 7.93
Special Problems 7.101
Closing the Books of Account of the Branch 7.105
Key Points 7.111
Theoretical Questions 7.112
Practical Questions 7.112
Guide to Answers 7.123

8. Hire Purchase and Instalment Payment System ......................................................8.1–8.108

Section A: Hire Purchase Accounts
Introduction 8.1
Nature of Hire Purchase Agreement 8.2
Accounting Arrangements of Hire Purchase Transaction 8.2
Books of the Hire Purchaser 8.3
Recording of Asset 8.3
Books of the Hire Vendor 8.14
Sales Method 8.14
Interest Suspense Method 8.16
Ascertainment of Total Cash Price 8.18
Calculation of Total Cash Price when the Annuity Table is not Given 8.19
Calculation of Total Cash Price when the Annuity Table is Given 8.22
Ascertainment of Interest 8.23
Repossession 8.26
Complete Repossession 8.26
Entries in the Books of the Hire Vendor 8.27
Entries in the Books of the Hire Purchaser 8.27
Partial Repossession 8.30
Previous Years’ C.U. Question Papers (with Solution) 8.35
For General Candidates Only 8.35
For Honours Candidates Only 8.38
Special Problems 8.45
Hire Purchase Agreements for Goods of Small Value 8.48
Relevant Expressions in Regard to Hire Purchase Sales of Small Items 8.48
Ascertainment of Profit/Loss 8.49
Hire Purchase Trading Account Method 8.49
Calculation of Missing Figures 8.52
Repossession 8.58
 Contents
xviii

Previous Years’ C.U. Question Papers (with Solution) 8.60

For General Candidates Only 8.60
For Honours Candidates Only 8.62
Special Problems 8.64
Stock and Debtors System 8.68
Previous Years’ C.U. Question Papers (with Solution) 8.72
For Honours Candidates Only 8.72
Special Problems 8.73
Section B: Instalment Payment System
Introduction 8.86
Accounting Arrangements 8.87
The Books of the Buyer 8.87
The Books of the Seller/Vendor 8.88
Section C: Concept of Operating and Financial Lease
Introduction 8.95
Objective 8.95
Scope 8.95
Definitions 8.95
Lease 8.95
Finance Lease 8.95
Operating Lease 8.95
Non-cancellable Lease 8.96
Inception of the Lease 8.96
Lease Term 8.96
Minimum Lease Payments 8.96
Fair Value 8.96
Economic Life 8.96
Useful Life 8.96
Residual Value 8.96
Guaranteed Residual Value 8.96
Unguaranteed Residual Value 8.97
Gross Investment 8.97
Unearned Finance Income 8.97
Net Investment 8.97
Interest Rate Implicit in the Lease 8.97
Lessee’s Incremental Borrowing Rate of Interest 8.97
Contingent Rent 8.97
Hire Purchase 8.97
Classification of Leases 8.97
Distinction Between Finance Lease and Operating Lease 8.99
Key Points 8.101
 Contents
xix

Theoretical Questions 8.101

Practical Questions 8.101
Guide to Answers 8.107

9. Departmental Accounts ................................................................................... 9.1–9.60

Introduction 9.1
Advantages of Departmental Accounting 9.1
Methods of Departmental Accounts 9.2
Allocation of Departmental Expenses 9.3
Technique of Departmental Accounts 9.4
Columnar Purchases and Sales Books, etc. (Manual System) 9.4
Distinction between Departmental Accounts and Branch Accounts 9.4
Inter-Departmental Transfer 9.18
Cost-based Transfer Price 9.19
Market-based Transfer Price 9.22
Dual Pricing 9.23
Previous Years’ C.U. Question Papers (with Solution) 9.35
For General Candidates Only 9.35
For Honours Candidates Only 9.41
Memorandum Stock Account and Memorandum Mark-up Account 9.47
Accounting Arrangement 9.47
Key Points 9.52
Theoretical Questions 9.53
Practical Questions 9.53
Guide to Answers 9.59

10. Investment Accounts ................................................................................... 10.1–10.32

Introduction 10.1
Cost of Investments 10.2
Reclassification of Investments 10.2
Fixed Income Bearing Securities 10.2
Variable Income Bearing Securities 10.3
Accounting Arrangements of Fixed Income Bearing Security 10.3
Purposes of Investment Ledger 10.3
Sale of Investments 10.3
Purchase / Sale of Investment on the Date of Payment of Interest 10.4
Purchase / Sale of Investment before the Date of Payment of Interest 10.5
Meaning of Cum-interest and Ex-interest 10.5
Cum-interest / Dividend Purchases 10.6
 Contents
xx

Ex-interest / Dividend Purchases 10.7

Cum-interest / Dividend Sales 10.8
Ex-interest / Dividend Sales 10.9
Some Adjustments for Equity Shares Investment Account 10.17
Dividend Received 10.17
Bonus Shares 10.18
Rights Shares 10.19
Previous Years’ C.U. Question Papers (with Solution) 10.23
For Honours Candidates Only 10.23
Key Points 10.28
Theoretical Questions 10.29
Practical Questions 10.29
Guide To Answers 10.31

11. Business Acquisition ................................................................................... 11.1–11.72

Section A: Profit or Loss Prior to Incorporation
Introduction 11.1
Methods of Computing Profit Prior to Incorporation 11.1
First Method 11.2
Second Method 11.2
Accounting Treatment of Pre-incorporation Profit/Loss 11.3
Profit Prior to Incorporation 11.3
Loss Prior to Incorporation 11.3
Accounting Treatment of Post-incorporation Profit/Loss 11.3
Previous Years’ C.U. Question Papers (with Solution) 11.17
For General Candidates Only 11.17
For Honours Candidates Only 11.19
Key Points 11.21
Theoretical Questions 11.21
Practical Questions 11.21
Guide to Answers 11.27
Section B: Profit or Loss Prior to Incorporation
Introduction 11.28
Type of Business Acquisition 11.28
Statutory Acquisition 11.28
Share / Stock Acquisition 11.28
Acquisition of Assets and Liabilities 11.29
Merger of Listed Companies with Unlisted Companies 11.30
Fast-track Merger or Amalgamation 11.30
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but could not get them to destroy their own means of
communication. Had this been done the French army was lost. The
delay, however, caused by the necessity of forcing and repairing the
bridges, cost the French the loss of many men and horses,[1] and of
most of the spoil they were carrying off from Oporto. Unfortunately
the letters in which these operations were described are wanting. But
for the rest of the long campaign up to the battle of Salamanca, with
the exception of Talavera, when he was with Beresford in Portugal,
and of Albuera, and Bussaco, from which he was absent through
illness, his letters are fairly consecutive comments of an actor in the
events which occurred during that period of heroic struggle.
On 30th May 1811 he was promoted by Brevet to the rank of Major
in the English Army, and to that of Lieutenant-Colonel in the
Portuguese Army. At the last siege of Badajos, he was the senior
Staff Officer at the summons of Fort Christobal, and had the honour
of taking prisoners the Generals Philippon and Weyland, who
surrendered their swords to him.
In the battle of Salamanca, 1812, he was with his chief, Marshal
Beresford, when the latter was severely wounded, and, as narrated
in the letters, carried him into the town, nursed him through his
illness, and went with him to Lisbon.
In 1813 Major Warre was promoted to the rank of Lieutenant-
Colonel in the English Army, and resigned his commission in the
Portuguese Army. He received from the King of Portugal medals for
his conduct at Vimeiro, at the siege and assault of Ciudad Rodrigo,
and for the two sieges of Badajos, also a medal for the four
campaigns. He was also made a Knight of the Order of the Tower
and Sword, and of the Order of St Bento d’Avis.
In 1813 he was sent to the Cape of Good Hope, where he was
appointed Q.M.G., a post which he held till 1819.
In November 1812 he had married Selina, youngest daughter of
Christopher Maling of West Herrington and Hillton, in the county of
Durham. By her he had a family of three sons and two daughters.
His youngest son, Henry, born 1819 at the Cape, was afterwards
General Sir Henry Warre, K.C.B. His wife died 3rd February 1821.
 In November 1820 he returned to England, and in 1821, by reason
of ill-health, went on half-pay.
In May 1823 he was appointed A.Q.M.G. in Ireland, and in 1826
was transferred to a similar appointment in England. In 1826-1827
he served on the Staff of the Army sent to Lisbon under the
command of Sir William Clinton, G.C.B.
On 22nd July 1830 he became a full Colonel. He served again on
the Staff in Ireland till 1836, when he was appointed to the command
at Chatham. He held this appointment till his promotion to the rank of
Major-General 23rd November 1841. It was during his command that
the Review took place which is immortalised by Dickens in Pickwick.
He was made C.B., and was Knighted in 1839. In 1842 he was
placed in command of the North-Western District. Subsequently he
was transferred to the Northern District, with his Headquarters at
York. Reference is made to him in the letters of Queen Victoria (vol.
i., p. 150).
He gave up the command at York in the year 1851, and, liking the
place and neighbourhood, remained there in a residence which he
rented at Bishopthorpe. His health broke down in 1852, and in the
following year he died, and was buried in the churchyard at
Bishopthorpe. The church has since been pulled down, and the
churchyard, which is adjacent to the gardens of the Archiepiscopal
Palace, closed. His tomb is on the south side of the old graveyard,
and bears the following inscription:—
SACRED TO THE MEMORY
OF
LIEUTENANT-GENERAL SIR WILLIAM WARRE
C.B., K.T.S., K.C., St Bento D’Avis
Colonel of the 94th Regiment
Died at York, 26th July 1853, aged 69 Years.

[1] See Oman, vol. ii., pp. 355-9.

LETTERS FROM THE
PENINSULA
 1808
CHAPTER I
INTRODUCTION
In June 1808 the British Government determined to send
assistance to the Spaniards, who had risen in revolt against the
French domination in the Peninsula.
Spain, which had been an enemy, was now regarded as a friend.
In the previous year, an expedition under General Whitelock had
been despatched to invade the Spanish Colonies in America, with
disastrous results. In 1808 a force of about 9000 men was already
assembled in Ireland, with a view to renewing this attempt under a
more competent General. But in the altered circumstances the
destination of these troops was changed, and they were placed
under the command of Lieut.-General Sir Arthur Wellesley, with
orders to proceed to Portugal and to co-operate with the Spaniards
and Portuguese in attacking the French.
Beside the troops ready to embark in Ireland there were two
Brigades—Anstruther’s and Acland’s, quartered at Harwich and
Ramsgate respectively—available for immediate service abroad.
These were added to Wellesley’s command. And in addition to these
there were at this time about 5000 men, under General Spencer,
observing Cadiz, who could join the expedition on Portuguese soil.
Lastly, there was a force of about 10,000 men under Sir John Moore,
who had been sent to the Baltic to co-operate with the Swedes, a
task which proved impracticable. These were on their way home,
and were ordered to Portugal, though some time elapsed before they
could join their comrades in the Peninsula.
Major-General Ferguson, with his Aides-de-Camp, Capt. Warre
and Capt. Mellish, embarked at Portsmouth in H.M.S. Resistance—
Capt. Adam—in May; but their destination at that time was quite
uncertain, though General Ferguson, nominally at least, belonged to
the force under General Spencer’s command. After some further
delay, owing to contrary winds, the Resistance arrived at Cork,
where Sir Arthur Wellesley on 7th June assumed the command of
the troops assembled. The news of the Spanish insurrection had
already reached England, and although quite uncertain as yet as to
their future movements, everyone seems to have taken it for granted
that they were to sail at once. As it turned out, they had many weeks
to wait before the actual start took place.
The six letters written in May and June, though not belonging
properly to the letters from the Peninsula, have been included in the
series, as giving an account not altogether uninteresting of the kind
of life led while waiting for orders to sail, the needs and necessities
recorded, and the ideas generally entertained by the writer as set
forth in his correspondence. The difficulties respecting the soldier
servant, whom he was so anxious to take with him, have an almost
tragic interest in view of the ultimate fate of the man, which is
afterwards described in the letters.
Not without interest also are the sidelights occasionally thrown
upon the jealousy with which Colonels of Regiments regarded the
taking of officers from service with the Regiment for Staff
employment, and the indications of the necessity of influence in high
quarters to obtain any appointment of the kind. But more than all is
the evidence of the enthusiasm which pervaded all ranks—
enthusiasm for a glorious cause, which was no less than the
liberation of Europe from the domination of the tyrant, who had
trampled right and justice under foot, and was without gainsaying
England’s bitterest and deadliest foe.

LETTERS
Portsmouth, May 22, 1808.
Here we are, my dearest Father, after a very hasty journey and
pleasant, as constant rain and a complete overturn about ½ a mile
short of Kingston, from which Capt. Mellish and myself escaped
quite safe, except a few trifling bruises and a sprained thumb I got,
which renders my writing somewhat difficult—with these exceptions
it was as pleasant as could be to me, leaving all those dearest to me
in the world.
We have just got all our baggage, and go on board ourselves this
evening. Capt. Adam appears to be a very fine gentlemanly young
man, and much inclined to show us every civility.
We shall sail as soon as the wind is fair, and are much hurried.
Should my things arrive this evening they will be in time, otherwise I
fear not. Nothing can be kinder than the General. I think myself every
moment more fortunate in going with him. Pray get some advice
about Rankin. I shall send him on shore at Cork, if I can, and have
no answer from Seymour.[2] If I am not able to send him on shore,
the advice I want you to get is, how to get him leave to go, as if he
were not gone but to Cork. Pray write. It may find me on board the
Resistance, Cork. I will write every opportunity. May God bless and
preserve you all and give you every happiness, is the constant
prayer of your affectionate son,
Wm. Warre.

[2] Lt.-Col. 23rd Dragoons.

H.M.S. “Resistance,” St Helens, May 24th, 1808.

Many thanks, my dear Father, for your letter of yesterday, and the
books and wine, about which I have just written to Messrs Smith and
Atkins, directing them, if we are sailed, to send it to care of Markland
at Gibraltar. Here we are with the wind as foul as it can blow, and too
hard to put to sea. We shall sail the first opportunity, and are not a
little anxious to get off. Nothing can exceed the General’s and Capt.
Adam’s kindness. We are as comfortable as on shore, and as happy
as possible.
 We have not the least idea of our destination. Reports I never
believe. If the General does not know, it is not likely any newspaper
can. I received my books and wine safe, for which accept my thanks.
The books, at all events, I could not read if I had them not. They are
therefore as well with me, and God knows how long we may be on
board or away.
I am glad you intend to call on the Duke. It is as well; and pray do
not forget to assure Ld. Mostyn of my gratitude and sense of his
kindness towards me. I have written, or rather I wrote the day I left
town to Seymour, but, should I not get his answer at Cork, must send
Rankin on shore; and to go without a servant is very inconvenient
indeed. Therefore I think, if you could hire me a steady, honest
servant, it would be worth while his coming to Cork to me; or the
General thinks it would be better to ask General Calvert, by
“empenho”[3] to send me an order to Cork for him to accompany me
at all events.
Adieu; we are ordered off by signal. May God preserve and bless
you all, is the constant prayer of your affectionate son,
Wm. Warre.

[3] By desire.

Cove, June 8, 1808.

My Dearest Father,
Till yesterday, on Sir A. Wellesley’s arrival at Cork to take the
command, our sailing was so uncertain, that I did not write to you, for
other news, except that we are all well, from hence I had none to tell.
We now expect to sail the day after to-morrow, Sunday, if the wind is
fair. The glorious accounts from Spain have hurried us off, and I
believe there is now no doubt that that is our destination, but what
part we know not. The Rendezvous is Tangier bay, in case of parting
company, which looks like Cadiz (this entre nous).
 We are exceedingly anxious to get away, after six weeks’ delay.
The Army are in the highest spirits; indeed the cause we are
engaged in is the noblest a soldier could wish, and to support the
liberties and independence of a country so lately our enemy. To
forget all animosity and cordially join against the common enemy of
Europe, the would-be Tyrant of the world, is worthy of the British
name; and a soldier’s heart must be cold indeed that would not
warm with enthusiasm in such a cause. I am not one of the most
sanguine; you know my opinion of armed mobs, though in this, from
the accounts we have received, there is an appearance of system
and order that promises well. May God assist the Right. It may be
the crisis of the Tyrant’s power. If he fails now, it may open the eyes
of Europe.
I will write by every opportunity and let you know how we are going
on, and the news, and a line when we sail. The General’s best
thanks for your present of maps. They are most acceptable to him.
He is gone with Adam and Mellish to Cork to dine with the Mayor, or
dine in publick in honour of Sir Arthur. I was asked, but having a
good deal to do, and not fancying a crowd, have sent an excuse. We
have been very gay here ever since we arrived, but long to be off.
How unfortunate we were not to be with Spencer at landing at
Cadiz. There will be yet something I hope to be done. Boney will not
easily give up his point, and a more beautiful army never embarked,
for its size, from any place. We have been joined by 45th, 4 troops
20 Lt. Dns., and 2 companies Artillery, besides a very large Staff,
and are to be by the 36th Regt. The troops are very healthy, in all
about 9650 men.
I have not heard further about remaining in the 23rd. Seymour has
allowed me to take Rankin, if I can get a man to exchange. Stuart is
trying to get me one from the 9th Foot, but they are all so high in
spirits at going on service, I fear of his getting one. I think we shall
certainly sail on Sunday, if possible. Write to me, in case we should
go to Porto, direct Gibraltar, and tell me if I can do anything there;
depend on my punctuality and exertions. Such a thing might happen
as going in there. Our party is much augmented on board
Resistance. Generals Crawfurd and Fane 1 A.-de-C. or 2, 1 Bᵈᵉ
Major, and a civil Secretary. It will not be so pleasant as hitherto.
Patience, it is a million times better than a transport.
From your ever affectionate son,
Wm. Warre.
Pray desire Hawkes Piccadilly to send me a Hat and Feather, the
same shape exactly as the last, by 1st opportunity; my old one is
gone to pieces. Adieu.

Cove, June 17, 1808.

My Dear Father,
I have to thank you for your kind letter on the 11th inst., and for
that you wrote to Genl. Payne, in which you have said everything
that can be said. I am much afraid he is offended with my carrying
my point in spite of him.
It is however of consequence my remaining in the Regiment, as
more Captains are quitting it I hear, and I have therefore this day
written to Greenwood’s with the enclosed paper of exchange signed,
of which letter you have an extract annexed. It may do good, and
cannot do any harm.
Seymour, I think, will do what he can for me; his letters are as
friendly as possible, though he will not allow me to take Rankin,
which is very annoying, particularly now that I have bought a horse,
nor do I know what to do for a servant here. There is no such thing,
and as all the troops are now embarked, and we may be ordered to
sail every hour, I have no time to write for one. I should therefore be
much obliged to you, if you would enquire about some honest, trusty
man, who must understand horses, and send him out to join me at
Gibraltar. Agree about wages, clothes, etc., and send him out to join
me at Gibraltar, or off Cadiz, as soon as a conveyance offers. To be
on service without a trusty servant will be exceedingly unpleasant.
 We know nothing further of our destination or plans. We have
been here amusing ourselves in perfect idleness, though very gayly.
We yesterday dined on board Ld. Thomond’s yacht, and went in the
evening to a play, acted by the Officers of the Resistance, for the
poor of Cove. It was exceedingly crowded, and went off very well. I
have bought a nice little hack, a mare, the only thing of the kind I
could get for the price, 30 guineas Irish, for which I drew yesterday
on you. They ask 50, 60, 70, for nice hacks, and the Genl. and
Mellish have been obliged to pay it. I got mine from an Artillery
Officer, through a friend of mine, and am very lucky. I also further
drew upon you for £20 British to Mr Mayhew, of which Mellish has
half and is to pay me in the money of the country we go to. I hope we
shall now leave this very soon. All the Regts. are embarked, and we
only wait for orders. I will write as soon as they arrive. I rejoice to
hear that dear Tom[4] was safe at Stockholm, and daily expected.
God send him safe, dear fellow. It would have been great happiness
to have seen him before I sailed, but I shall now be satisfied with
hearing of his safe arrival. Give him my kindest love and welcome
home.
Pray assure Lord Rosslyn when you see him of my high sense of
his Lordship’s goodness, and that if I must quit the 23rd, I shall feel
highly gratified by being in his Regiment. Pray get my uncle to get
the Duchess to speak to Gordon about the exchange. As things are
now, it is really a very hard case that I must give up my chance of
advancement because I am anxious to learn experience of my
profession, and it has disgusted me not a little. In the midst of this
idleness, such is the confusion and hurry that we can scarcely settle
to anything. Report says we are going to Spain. I am working hard at
Spanish, as is Mellish, who is a very clever fellow.
Stuart, my old friend, embarked to-day. His Regiment marched in,
in the finest order, and got great credit. He desires to be most kindly
remembered, as does the General. I believe General Hill, who
commanded at Fermoy when I was there, goes with us in the
Resistance. He is a very pleasant, mild man, and much liked. He
commands here till the arrival of the Commander-in-Chief, Sir A.
Wellesley, I believe certainly; but whether he will come here, or we
join him at sea, is not known.
Wm. Warre.
Extract of my Letter to Greenwood & Cox.
“June 17, 1808.
“The objection to my accompanying Major General Ferguson (the
number of Captns. then on the Staff from the Regt.) being now
removed by Captn. F’s exchange, I hope H.R. Highness and Major-
General Payne will be pleased to allow me to remain in the 23rd, to
which, independent of the number of steps I shall lose by the
exchange, I am much attached, and shall only quit from my great
desire of acquiring experience in my profession on actual service, of
which I saw but little prospect in the Regt. at present. Any
emolument I can receive from my Staff situation, I can assure
H.R.H., is not an object, my only wish being to render myself, as far
as lays in my power, useful in the service, however great the loss [I
may] suffer by entering another Regt. as younger Captain from one
in which I am so high up.
“I have the honour to request you will lay this before H.R.H., at the
same time assuring him of my willingness to fulfil the conditions
under which he was pleased to allow me to accompany Major-Genl.
Ferguson, by exchanging into any Regt. of Dragoons H.R.H. may
think proper. I have the honour, etc., etc.”
I have desired them to write to me what answer the Duke gives.

[4] Thomas Warre, second son of James Warre, a merchant in

St Petersburg, escaped from Russia to Sweden after war had
been declared against England.

Cove, June 22, 1808.

My Dearest Father,
 I have this morning received your kind letter of the 16th, and am
very much obliged to you for the Maps, which will be most
acceptable, as I have hunted all over Cork without finding anything of
the kind, and I think there is little doubt of Spain’s being our
destination in the first place. I shall offer them to the General, but I
fear he will not be prevailed on to accept them. He is always ready to
oblige or give anything away himself, but would not take a pen from
anyone, if he thought he deprived him of it. I shall note carefully what
you say respecting ... though on his score of fortune, I think you have
been misinformed. He is not amiable in his manners, but very clever,
and though very good friends, we are not likely ever to be very
intimate or confidential. A sort of outward cordiality must seem to
exist, placed as we are together in situation.
I am most sincerely rejoiced that Douglas is coming to join us. For
him I have really a very warm regard, and should Johnstone
succeed, shall have with me two of my greatest friends. Our General
has nothing to do with the present Expedition. He belongs to
Spencer, and is ordered to proceed by the first safe conveyance (a
man-of-war) but, should one not offer, to remain in the Resistance;
this entre nous. He has applied, but none offers, and I think there is
very little doubt of our all having the same destination. He is naturally
very anxious to join his Brigade at his post off Cadiz, but we should
all quit the Resistance with very great regret. Nothing can be more
pleasant than our situation with so excellent a fellow as Adam.
I was in great hopes of hearing of dear Tom’s safe arrival, and
hope still to have that happiness before we sail. Enclosed I send him
a few lines welcome home. They but faintly express a brother’s
feelings at his escape, and return, after so long an absence, to the
bosom of his family.
All the troops are embarked, and certainly finer, as far as they go,
never were seen. We now only wait for orders and Sir A. Wellesley,
who is expected to-day, and will I hope bring some further orders for
Genl. Ferguson. As to Rankin, I have written to Seymour to allow
him to exchange into the 9th Foot. Stuart has been so good as to
promise to get one of his men to do so, and I trust the General, who,
by the bye, it was that wrote, will have an answer.
 I have no answer to my letter about buying his discharge, which I
fear will not be allowed. It will be abominably unpleasant to embark
with a horse and no servant. As to Payne [nothing] but the steps and
prospects I have in his Regiment would induce me to remain in it,
though Seymour’s letters are highly kind and flattering. Payne
considering dispassionately, has but little right to be angry at my
using all my endeavours to get a very advantageous situation,
although in spite of him; nor can I rate my services so low, as to
suppose they are a matter of indifference to my Regiment,
particularly considering the sacrifices I offered to make on my return
to England. His not answering your letter is want of good breeding.
Seymour’s letter to him, however, perhaps makes him hesitate.
We have been endeavouring to establish a ball here this evening
for the relief of the poor distressed wives of the Soldiers, but it is a
very bad day and I fear we shall have but thin attendance. I have
been much troubled with the toothache, and yesterday had the
unruly member drawn with much difficulty, and to-day my face is very
sore and swelled; but, as I was one of the chief instigators of this
ball, I must go, though not at all in the humour for it. Adieu, my
dearest father. Ever your most affectionate son,
Wm. Warre.
The Genl. thanks you for your kind messages, and desires to be
most kindly remembered.

Cove, June 27, 1808.

My Dearest Mother,
Even had I not this morning received your most kind and
affectionate letter by Douglas with the locket, it was my intention to
have written a few lines, nor have I time for much more, as we dine
at a Mr Frankland’s some way in the country, and I have a good deal
of writing on hand. Accept my best thanks for the letter and locket
which shall never quit me, though you know I did not want it as a
souvenir. I wish it was the Talisman, so famous in the “Arabian
Nights,” that conveyed its possessor in an instant wherever he
wished. I should often visit the happy circle at Hendon.
We really know no more of our destination than you do, except
that we all belong to the same, and are to join General Spencer at
Gibraltar, which is a great satisfaction. Hitherto we have been
longing for an opportunity to get out to him, not knowing but this
expedition might have quite a different destination.
We have a large list of the Staff, among which are many friends of
mine. Sir A. Wellesley, Lieut.-Genl. commands in chief, and under
him are Major Genls. Spencer, Hill, Ferguson, Br. Genls. Fane,
Crawford, Nightingale. Col. Torrens is Mily. Secretary, and a long list
of Staff-officers, which I need not trouble you with reading. Genls.
Fane and Crawford go in the Resistance with us, which will take
away greatly in point of room. The latter and his Brigade Major I
know very well, the former not at all, though I hear he is a very good
man. I could have dispensed with him very well, as they just turn us
poor ADCₛ out of our snug berths, and strangers will prevent that
pleasant gaiety and freedom we have enjoyed hitherto.
It is very uncertain when we shall sail. We are waiting for the
Donegal 74, Capt. Malcolm, and Crocodile frigate, and for some
transports, with Artillery and Cavalry, and some empty ones to thin
those now here, which are very much crowded, though hitherto quite
healthy. The additional room allowed looks like a longer voyage than
we expected, though Cavalry and our taking horses seems to
contradict this idea. I am rather for going to Spain. It is a noble
service assisting a nation fighting for its independence, and it is
impossible to say what a brave people fighting for liberty, and
actuated at the same time by resentment for great injuries, and a
bigoted attachment to ancient customs may do, if properly
supported. At all events, our assisting to the utmost of our power the
mother country will greatly facilitate our establishing the
independence of America, whither I hope will be our ultimate
destination.
 Sir A. W. is a very good officer, and much esteemed, and I trust we
have neither a Whitelock or Gower amongst us. I have not been very
well to-day—I expect from the effects of bad water—and so liable to
catch cold, that the General has made me put on flannel, and I find
myself better since I have ordered a dozen of waistcoats of it at
Cork.
We had a gay ball here on Friday, in a storehouse fitted up with
flags, for the relief of the distressed soldiers’ wives. We had a good
many people, and collected about £50 free of expenses, little enough
among so many objects. I have had a good deal of trouble, but who
would grudge it in such a cause? To-morrow there is a ball for the
poor wounded Dutchmen taken in the Guelderland. I have never
seen greater objects. Poor fellows! they fought very bravely, but
knew nothing of their business. Our Frigate only lost one killed and
one wounded, and they 60 in both.[5] I went to see them, and the
Genl. has sent the Officer refreshments and wine. He is an excellent
man. His purse is always open to distress, even too much. He is, I
fear, often imposed upon. I am much pleased for many reasons, you
may suppose, with Mr Adamson’s kindness. Pray thank him most
kindly from me. As for Moll, I shall be much affronted if he talks of
paying for her. He must accept her as a very small proof of my
friendship and very high regard for him, to say nothing of his
kindness to me and my gratitude for it. I hope Hardy will suit dear
Emily, and she will have him as a present from her affectionate
brother. I shall be able to afford not to sell him, if we have a long
voyage, and think she will like him with greater pleasure as a present
from me. I was rejoiced to see my friend Douglas, he is gone in to
Cork to-day and returns to-morrow....
I am anxiously waiting to hear of dear Tom’s arrival. Write to me
the moment he does. We are not likely to sail for some time,
Yrs., etc.,
Wm. W.

[5] See James’s Naval History, vol. iv., p. 324 ff. May 19, 1808.
“Guelderland,” Dutch 36-gun frigate taken by the “Virginie.”
 1808
CHAPTER II
INTRODUCTION
After long delay the expedition under Lieut.-General Sir Arthur
Wellesley sailed from Cork on 12th July. Meanwhile the Government
had altered its mind as to the command of the army, and, after Sir
Arthur Wellesley had sailed, entrusted the command of the whole
force to Sir Hew Dalrymple. Under him were, in order of seniority, Sir
Harry Burrard, Sir John Moore, Sir Arthur Wellesley, who thus, after
his arrival in Portugal, found himself as the junior Lt.-General only
fourth in command.
On 26th July the fleet reached Porto Roads, and on 1st August
and the following days, the troops were landed at Figueira, in
Mondego Bay, not without difficulty, owing to the surf, which from the
open Atlantic beats with violence on the unprotected coast.
It was not till 9th August that the army was able to move forward.
Difficulties as to transport were almost insuperable, and some guns
had to be left behind. Wellesley had determined to take the coast
road, wishing to pick up on his way towards Lisbon the Brigades of
Anstruther and Acland which had sailed on July 19th, but had not yet
arrived. His impression was that Junot, the French Marshal, had
10,000 troops under his command, but he had under-estimated
these, which amounted in reality to about 26,000; though it was true
that Junot had detached about 7000 under Loison to quell the
insurrection in the Alemtejo.
On hearing of the landing in Mondego Bay, Junot hastily recalled
Loison, with orders to join De la Borde, who, with 5000 men, was
sent forward to observe and check the British army, till a
concentration of the French forces could take place. Loison,
however, whose force had a long and weary march, was delayed at
Santarem, and, on the day of Roliça, was full fifteen miles away from
the scene of the fight. De la Borde, who left Lisbon on August 6th,
advanced as far as Alcobaça, but fell back on a position he had
selected near Roliça. On August 16th the forces came into contact,
and on the 17th was fought the first combat of the Peninsular War,
which takes its name from Roliça. The action is described in the
letter from Lourinhao. Wellesley after the action moved on still by the
coast-line, neglecting Loison and allowing him unmolested to join
Junot at Cercal. He was anxious to pick up Acland and Anstruther,
who were reported off Peniche. They landed at Porto Novo, at the
mouth of the little river Maceira, 12 miles south of Roliça.
Meanwhile Junot, after many delays, had moved by Villa Franca
on Torres Vedras. It was not until the 20th that he learnt for certain
that the British force was keeping the coast road. On the evening of
the 20th he was ten miles south of Vimiero, where the British army
lay covering the disembarkation of the two Brigades. During the night
the French army marched, and at dawn on the 21st found itself close
under the British position. Followed on that day the Battle of Vimiero,
which is graphically described in the letters.
The victory was won; but to the disgust of the army, and
afterwards of the whole British nation, it was shorn of its glory, and
possible advantages, by the command of Sir Harry Burrard, who
landed in the course of the morning of the 21st, superseding Sir
Arthur Wellesley, and forbidding all pursuit. Burrard himself was
shortly superseded by Sir Hew Dalrymple, and the result which
ensued, in the Convention of Cintra, is too well known to need
comment here.
After the battle of Vimiero, William Warre was laid up with an
attack of enteric fever, which brought him to death’s door. He
recovered slowly, and by the month of October was sufficiently well
to see active service again as A.D.C. to General Beresford, who
commanded a brigade in the army of which Sir John Moore was the
C.-in-C. General Ferguson had not, as he had expected, returned
from England.
 LETTERS
Porto Roads, July 25, 1808.
My Dear Father,
We arrived this morning off this place, which was the appointed
Rendezvous. I have not been able to communicate with the shore
yet, and it is very uncertain whether I shall be able to see my friends
there, or land at all. I have just heard a Frigate is going to England,
and the boat is waiting to take my letter, so I have only time to say
we are all well. I think we are to land at Lisbon and attack Junot. This
is my idea, but nothing is known. To express my feelings at seeing
the spot of my birth, the place in which I spent some of the happiest
days of my life, would be impossible, or how tantalised at not being
able to communicate. Should we land, you shall hear further and by
first opportunity. At present they are calling for my letter.
Your ever affectionate son,
Wm. Warre.
I have opened this to say that I have a message from the
Commodore, saying he is sorry it will not be possible for me to land,
as they only wait for Sir A. Wellesley’s return from shore to make
sail. They are making dispositions for the anchoring of the fleet and
landing. Spencer is to join us. I am much disappointed at not landing
or communicating with shore.
A Deos,
Com as mayores saudades.[6]

[6] “With greatest regrets,” or, as we should say, “With much

love.”

Monday evening, July 25th, 1808. Off Ovar.

Dearest Father,
The enclosed is a second time returned to me, and as the
Peacock’s boat, by whom it is to go, is delayed a few minutes, I have
opened it to tell you we are making all sail for Figueira, where we are
to land to-morrow morning in order, I understand, to cut off a French
Corps marching to Lisbon to Junot’s assistance, and then to march
to Lisbon and try his mettle. I cannot imagine what Corps is meant,
as the annexed is the official account of their disposition in Spain
(minus 18,000 said to be killed in Spain, and some must have been
in Portugal), viz. (?9000) at St Sebastian, 6000 Pampelona, 15,000
Barcelona, closely besieged by the Patriots in great force, 10,000
Burgos, 2000 Vittoria, 50,000 Madrid and adjacent country, 16,000
Lisbon, said to be now reduced to 12,000. I have no accounts of the
state of the country. We made sail to the southward immediately, and
not a single boat came on board. Adieu.
I will write after our landing, if opportunity offers. The most anxious
moment I ever felt was seeing Porto and not being able either to
write or go near. Every house I could see looked beautiful to me who
felt how happy I had been there.

Camp Lavos, Nr. Figueira, Aug. 8, 1808.

My Dearest Mother,
I have seized the opportunity of a few leisure moments to write a
few lines just to tell you I am quite well, though a good deal fagged
and burnt by being constantly exposed to the sun, and the exertions,
which my knowledge of the language, and our situation, render
indispensable; though I feel the sincerest pleasure in being in any
way useful to my country or the service, and fully recompensed by it
for every fatigue.
We disembarked the first of this month. It took three days to land
the whole army, and had we been opposed from the land I am
positive we could never have effected it, so great is the surf both on
the coast and the bar. However, thank God, the whole army landed
without any loss but a horse or two, and now occupy a position at
this place, or rather with our left to the village and right to the sea,
where we have been waiting for the arrival of General Spencer and
his Corps, who arrived, and have been landing yesterday and to-day,
I trust without any loss, though the surf is very heavy.
We advance to attack Monsr. Junot the day after to-morrow; the
advance guard, under Genl. Fane, to-morrow. It is several days’
march. The severest part of the business is in these infamous roads
and scorching sun, which with the large train of Artillery and
Baggage will oblige us to move very slow. Junot has in all about
14,000 men, but he cannot long resist, being about to be completely
surrounded by us, about 13 to 15,000 in all, from the North, and by a
corps of about 6000 Portuguese; and from the North bank of the
Tagus, from Badajos, by a corps of 10,000 men from General
Castanhos’ army in Spain, I hear, the bravest fine fellows possible,
as is their General, and indeed the whole of the Spaniards in arms.
Nothing can exceed their courage and enmity to the French. Hitherto
their conduct has been most noble, and their praise in everybody’s
mouth. Andalusia is clear of French. Dupont and his army
capitulated to be sent to France with his arms, a curious concession
from the Spaniards, who are so much in want of them. Three armies
of French have been taken or destroyed, and Castanhos is in full
march towards Madrid, and every hope entertained of his success.
8000 of the French who had surrendered were massacred by the
Spanish peasantry, so great is their animosity. All this is positive
information. Castanhos has 45,000 men, 4000 of which excellent
cavalry, and about 23,000 Regulars. He is a very mild man, but a
fine fellow as ever was. Whittingham was in the action with
Castanhos; his conduct most gallant, and his praise universal in the
army. He is appointed a Colonel in the Spanish service, as a proof of
the esteem he is held in. The Portuguese have about 28,000 men in
all the kingdom, in arms of all descriptions, all badly armed, and I
fear not so enthusiastic in the cause (though they boast much) as
their neighbours the Spaniards. As to what the English papers say,
do not believe a word of it. I never read such a parcel of nonsense.